https://www.taxtmi.com/caselaws?id=352413 Service tax on goods transport agency services could not be demanded again from the appellant where the tax, with interest, had already been paid by the service provider for the same transportation amount. The CBEC clarification recognised that once service tax on a consignment is paid or payable by the person liable, the same amount should not be recovered from another person. On these facts, enforcing the balance demand would amount to double taxation, so the demand was unsustainable and was set aside in favour of the assessee. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 14 Dec 2017 10:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352413 Service tax on goods transport agency services could not be demanded again from the appellant where the tax, with interest, had already been paid by the service provider for the same transportation amount. The CBEC clarification recognised that once service tax on a consignment is paid or payable by the person liable, the same amount should not be recovered from another person. On these facts, enforcing the balance demand would amount to double taxation, so the demand was unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352413